Corporate publications
Audit Scotland corporate publications
Our corporate plans, Code of Audit Practice and annual reports. Our equality and diversity reports look at our progress in ensuring that equality is integral to what we do.
Corporate publications
Annual report 2025/26
Annual report and accounts 2025/26Download report2025/26 in numbers 253 Accounts audited 17 National performance audits 9 Best Value in local government…
Audit quality: Audit Scotland's transparency report 2025/26
This is Audit Scotland’s transparency report for 2025/26. It covers our audits and the work we did to support public audit in Scotland during the year.
Code of audit practice 2026
Shaping the future of Scotland’s public auditEach year, Audit Scotland oversees the audits of nearly £70 billion in public spending.The Code of Audit Practice…
Correspondence and whistleblowing: Annual report 2025/26
This report sets out information about the correspondence we received during 2025/26 and our performance against target response times.
Quality of public audit in Scotland: Annual report 2025/26
The annual assessment of audit quality carried out on the audit work delivered by Audit Scotland and our appointed firms.
Transforming the approach to climate change: Lessons from public audit
Independent public audit has an important function in assuring people about how the Scottish public sector is responding to the climate emergency and how…
Climate change plan 2026–30
Our climate change plan sets out Audit Scotland’s organisational response to climate change, including reducing our carbon emissions, over the five years to…
Diversity and Equality
Our strategies, policies and progress reports on mainstreaming equality and diversity in our activities.
Equality
Equality Impact Assessment: Employee performance appraisal and development (EPAD)
Your performance and development is our approach to performance appraisal and development. It supports colleagues to have a greater understanding of the…
